Filing requirements for all others with a physical presence or income source in the United States

Use this chart to determine if you are actually a tax resident. If you are not a tax resident you may still have filing requirements. Begin here to guide you to the forms you will need to file. If you are a tax resident you will be guided to the resident forms. Click on your visa status (or non visa status if you have no legal status).

Your visa status and your date of entry to the United States determine your tax filing requirements. If you are unsure, check your I-94. The I-94 information has been automated since April 2013 for all sea and air admissions. Go to I-94 Retrievals for the electronic forms. Do not start applying the tests for substantial presence, etc., until AFTER you have determined your visa status. Social security cards and passports do not give enough information to determine filing requirements. You will need to check your I-94 (as well as I-20 for students and DS-2019 for researchers).






"I am a human being, I consider nothing that is human alien to me."

-Publius Terentius Afer (195/185–159 BC), Roman playwright and slave



A decision tree to help you....don't forget this decision tree is NOT for foreign students or scholars.

Resident Alien or NonResident Alien 2018-19.pdf


Decision tree for foreign students and scholars....if you are NOT exempt then you us the above decision tree to decide if you are a tax resident according to the substantial presence test.

Foreign Student Residency Status 2018-19.pdf